Gestão de Custos

Sinopse

Excedentes de custos são perigosos, pois demandam fundos alocados para outros propósitos e necessidades. Para evitá-los, os gestores devem ter sempre à mão uma estratégia de gestão de custos de primeira linha. A boa notícia é que nossa apresentação sobre gestão de custos permite que você introduza sua estratégia para uma gestão eficaz de custos com facilidade e, portanto, forneça às suas empresas a liberdade de fazer as escolhas certas, remediar a lacuna entre estratégia e execução e impulsionar o crescimento.

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What are some external factors that can affect the effectiveness of a cost management strategy?

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Some external factors that can affect the effectiveness of a cost management strategy include market fluctuations, changes in labor costs, changes in material costs, regulatory changes, economic conditions, and competitive actions.

How can a cost management strategy contribute to the growth of a business?

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A cost management strategy can contribute to the growth of a business by providing it with the freedom to make the right choices, remedy the shortcomings between strategy and execution, and fuel growth. It helps avoid cost overruns that can divert funds allocated for other purposes and needs. With a top-notch cost management strategy, a business can effectively manage its costs, which can lead to improved profitability and growth.

What are the potential obstacles and challenges in implementing a cost management strategy?

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Some potential obstacles and challenges in implementing a cost management strategy include resistance to change, lack of understanding or knowledge about cost management, inadequate resources, and poor communication. It can also be challenging to align the cost management strategy with the overall business strategy and to ensure that it is effectively executed.

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Destaques do slide

Use este slide para listar todos os determinantes de custos para o projeto. Embora os determinantes variem de organização para organização, eles dependem de dois fatores principais: as Quantidades de Recursos e as Combinações e Técnicas de Produção.

Altos custos provavelmente impedem sua equipe de alcançar metas, portanto, identificar causas óbvias e ocultas para custos ineficientes é crucial. Use este slide para discutir as causas de altos custos e introduzir soluções de eliminação.

Com este slide, introduza o potencial de redução de custos e proponha estratégias de economia. Estas podem incluir: troca com outras empresas, monetização de métodos de marketing, patrocínio de seus eventos e introdução de uma semana de trabalho de quatro dias.

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How can a four-day work week contribute to cost savings?

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A four-day work week can contribute to cost savings in several ways. Firstly, it can reduce overhead costs such as utilities and maintenance for the extra day that the office is closed. Secondly, it can increase employee productivity and reduce absenteeism, as employees are likely to be more rested and satisfied with a better work-life balance. Lastly, it can reduce costs related to employee turnover, as a four-day work week can be an attractive benefit for potential employees.

What are some potential strategies for cost reduction in a business?

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Some potential strategies for cost reduction in a business could include bartering with other businesses, monetizing marketing methods, sponsoring your own events, and introducing a four-day work week. It's also important to identify and eliminate any obvious and hidden causes for inefficient costs.

What are some techniques of production that can influence cost?

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Some techniques of production that can influence cost include the choice of technology, the scale of production, and the efficiency of the production process. The choice of technology can significantly impact the cost as different technologies have different levels of efficiency and require different amounts of resources. The scale of production can also influence cost as larger scales often allow for economies of scale, which can reduce the cost per unit. Lastly, the efficiency of the production process can influence cost as more efficient processes can reduce waste and improve productivity, thereby reducing costs.

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Visão geral

A gestão de custos é o processo de estimar, alocar e controlar os custos em um projeto, o que permite a uma organização prever despesas futuras e evitar exceder os orçamentos alocados.

O elemento mais importante na gestão de custos, diz David Axson, diretor administrativo da Accenture Strategy, CFO & Enterprise Value "é viver e respirar um foco incansável no cliente. Muitas vezes, as reduções de custos levam a reduções de serviço, abrindo a porta para disruptores que podem oferecer um ótimo serviço pelo mesmo custo ou menor. As ferramentas digitais permitem que as organizações ofereçam um serviço melhor a custos mais baixos - não é mais uma troca de um pelo outro. Pense em fazer o check-in automaticamente em seu quarto de hotel, escolher seu quarto e acessar sua chave através do aplicativo em seu telefone. Para o hotel, isso reduz os custos (sem fila de check-in, sem chaves de plástico, etc.) enquanto para o hóspede oferece um serviço mais rápido e personalizado."

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What are some practical applications of cost management in the hospitality industry?

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Cost management in the hospitality industry can be applied in various ways. One practical application is in the use of digital tools to enhance customer service while reducing costs. For instance, allowing guests to check into their hotel rooms, choose their rooms, and access their keys through a mobile app. This not only improves the guest's experience by providing faster, more personalized service, but also reduces costs for the hotel by eliminating the need for check-in lines and physical keys. Other applications can include efficient energy management, waste reduction, and strategic sourcing of supplies to reduce costs.

Can you name a company that could benefit from implementing cost management and explain how?

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A company that could benefit from implementing cost management is a hotel chain. By leveraging digital tools, they can deliver better service at lower costs. For instance, allowing guests to automatically check into their hotel room, choose their room, and access their key through an app on their phone. This lowers costs for the hotel (no check-in line, no plastic keys, etc.) while delivering faster, more personalized service for the guest.

What are some practical ways companies can implement cost management in their operations?

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Companies can implement cost management in their operations in several ways. Firstly, they can adopt digital tools to automate processes and reduce manual labor, which can lead to significant cost savings. For example, a hotel can use an app for check-ins, room selection, and key access, reducing the need for physical keys and front desk staff. Secondly, companies can focus on customer service to prevent cost reductions from leading to service reductions. By maintaining a high level of service, companies can prevent competitors from disrupting their market. Lastly, companies can continuously review their operations to identify areas where costs can be reduced without compromising on quality or service.

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Aplicação

Existem quatro etapas principais para o processo:

1. Planejamento de recursos - o processo de descobrir futuras necessidades de recursos para uma organização ou um projeto específico. Isso requer a avaliação e o planejamento do uso da mão de obra, finanças e outros recursos.
2. Estimativa de custos - o processo usado para quantificar, custear e precificar os recursos necessários para uma organização ou um projeto específico. Requer o uso de ferramentas que transformam dados técnicos e programáticos em dados financeiros e de recursos.
3. Orçamentação de custos - o processo usado para avaliar o custo estimado dos recursos em contas de custo e medir o desempenho de custos em relação a eles.
4. Controle de custos - o processo usado para medir variações em relação à linha de base de custos e estabelecer uma ação corretiva eficaz para alcançar custos mínimos.



Estudo de caso

Boeing Commercial Airplane Group Wichita Division

O estudo de caso publicado pelo Massachusetts Institute of Technology examinou os efeitos do emprego de Práticas de Custeio e Gestão Baseadas em Atividades (ABCM) - uma abordagem onde os modelos de custo baseados em atividades (ABC) fornecem informações econômicas para a tomada de decisões gerenciais, dentro da Indústria Aeroespacial.

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Segundo o MIT, a BCAG é a maior fabricante mundial de aviões comerciais, que compreende cerca de 60% das receitas totais da Boeing. O foco principal da BCAG Wichita é o desenvolvimento de um sistema de design e produção enxuto e eficiente, apoiado por uma estratégia eficaz de gestão de custos, a fim de capturar e manter a reputação de fabricação aeroespacial de classe mundial.


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Can you provide a case study that demonstrates the effectiveness of BCAG Wichita's cost management strategy?
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I'm sorry, but I don't have a specific case study on BCAG Wichita's cost management strategy. However, it's known that BCAG Wichita focuses on developing a lean, efficient design and production system supported by an effective cost management strategy. This approach has helped them maintain a world-class aerospace manufacturing reputation. For more specific details, I would recommend reaching out to BCAG Wichita directly or looking for case studies in aerospace industry publications.
How does the cost management strategy of BCAG Wichita align with the overall profitability goals of Boeing?
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The cost management strategy of BCAG Wichita aligns with the overall profitability goals of Boeing by focusing on the development of a lean, efficient design and production system. This approach helps to minimize costs and maximize efficiency, thereby contributing to Boeing's profitability. Additionally, BCAG Wichita's effective cost management strategy supports its aim to capture and maintain a world-class aerospace manufacturing reputation, which can lead to increased market share and further enhance Boeing's profitability.
What are some potential challenges BCAG Wichita might face in implementing an effective cost management strategy?
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BCAG Wichita might face several challenges in implementing an effective cost management strategy. Firstly, the complexity of aerospace manufacturing could lead to unforeseen costs, making it difficult to maintain a lean and efficient design and production system. Secondly, the global nature of the aerospace industry could introduce currency exchange risks and regulatory compliance costs. Thirdly, the need for continuous innovation and technology upgrades could result in high research and development costs. Lastly, the high dependency on suppliers for raw materials could lead to supply chain disruptions and increased costs.
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Os pesquisadores do MIT escrevem: "Uma das características mais atraentes e contra-intuitivas do custeio baseado em atividades surge das fontes de valor agregado anteriormente inexploradas que ele permite que uma empresa descubra. À medida que a ênfase nos custos muda do trabalho para o overhead, as empresas estão mudando suas estratégias de negócios para capturar esses ganhos. Embora os custos de overhead agora superem os custos de mão de obra como uma porcentagem do gasto total, as empresas não mudaram os métodos que usam para quantificar os custos."


5 questions and answers

How can companies implement activity-based costing in their operations to maximize profitability?
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Companies can implement activity-based costing (ABC) in their operations to maximize profitability by first identifying all the activities involved in their production process. Each activity is then assigned a cost based on the resources it consumes. This allows companies to accurately determine the cost of each product or service, leading to more informed pricing and budgeting decisions. ABC also helps in identifying inefficient processes and areas where costs can be reduced. It's important to note that implementing ABC requires a thorough understanding of the company's operations and may require a cultural shift within the organization.
What are common challenges in applying activity-based costing and how can they be overcome?
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Common challenges in applying activity-based costing include: difficulty in identifying all activities and assigning costs to them, resistance from employees due to change in traditional costing methods, and the time and resources required to implement the system. These challenges can be overcome by: providing adequate training to employees, using software to automate the process, and ensuring top management support for the change.
How does activity-based costing align with digital transformation initiatives in cost management?
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Activity-based costing (ABC) aligns with digital transformation initiatives in cost management by providing a more accurate understanding of overhead costs. Digital transformation initiatives often involve the implementation of advanced technologies that can automate the process of cost allocation based on activities, making ABC more efficient and precise. This can lead to better decision-making, improved profitability, and a competitive advantage. Furthermore, digital transformation can enable real-time tracking and analysis of costs, enhancing the effectiveness of ABC.
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E continuam: "Os defensores do ABCM acreditam que, a menos que haja uma mudança para uma nova forma de identificar a produção monetária, as empresas nunca saberão os verdadeiros custos de produção. Atualmente, a maioria das empresas que adotaram o ABCM opera no setor comercial. Tradicionalmente, essas empresas têm sido percebidas como mais expostas à variabilidade econômica e, portanto, devem ser capazes de se adaptar às mudanças nas condições de mercado para manter a competitividade.5 Embora a indústria aeroespacial tenha sido mais lenta para adotar métodos de custeio baseados em atividades, ciclos de instabilidade na indústria podem levar a um interesse crescente no ABCM. Os sucessos dos projetos piloto na BCAG Wichita podem ilustrar os benefícios de investigar diferentes estratégias de gestão de custos. A BCAG Wichita espera mover os princípios do ABCM para outras áreas do processo de fabricação e abranger uma parte cada vez maior das operações da instalação."

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